Description of Tax Bills (S. 1600, S. 1579, S. 108, S. 1464, and S. 1549: Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance on August 1, 1983U.S. Government Printing Office, 1983 - 21 pages |
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Page 2
... ( sec . 170 ( e ) ) . For example , a manufacturer that makes a charitable donation of inventory generally may deduct only its basis in the property . However , under a special rule , corporations are allowed ( 2 ) SUMMARY.
... ( sec . 170 ( e ) ) . For example , a manufacturer that makes a charitable donation of inventory generally may deduct only its basis in the property . However , under a special rule , corporations are allowed ( 2 ) SUMMARY.
Page 3
... special rule , corporations are allowed an aug- mented charitable deduction for donations of newly manufactured scientific equipment to a college or university for research use in the physical or biological sciences ( sec . 170 ( e ) ...
... special rule , corporations are allowed an aug- mented charitable deduction for donations of newly manufactured scientific equipment to a college or university for research use in the physical or biological sciences ( sec . 170 ( e ) ...
Page 12
... special rule , corporations are allowed an augmented charitable deduction for donations of newly manufactured scientific equipment or apparatus to a college or university for research use in the physical or biological sciences ( sec ...
... special rule , corporations are allowed an augmented charitable deduction for donations of newly manufactured scientific equipment or apparatus to a college or university for research use in the physical or biological sciences ( sec ...
Page 19
... special rule applies under present law to real property ac- quired by a tax - exempt trust forming part of a tax - qualified pen- sion , etc. , plan . Under this rule , debt - financed real property ac- 15 Sec . 408 ( e ) ( 1 ) . ( 19 ) ...
... special rule applies under present law to real property ac- quired by a tax - exempt trust forming part of a tax - qualified pen- sion , etc. , plan . Under this rule , debt - financed real property ac- 15 Sec . 408 ( e ) ( 1 ) . ( 19 ) ...
Page 20
... special rule , the trust or organiza- tion must receive income from the working interest in oil and gas property as a limited partner from a limited partnership . In addi- tion , the limited partnership could not , at any time during ...
... special rule , the trust or organiza- tion must receive income from the working interest in oil and gas property as a limited partner from a limited partnership . In addi- tion , the limited partnership could not , at any time during ...
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Common terms and phrases
accredited acquisition adjusted basis allocation amount Armstrong assets held augmented charitable deduction beginning after 1982 bill would apply bill would provide business expense Business Holdings Provision capital asset capital gain cents a mile charitable organization Code sec Colorado Springs consumer price index corporations Date The provisions Debt-financed property December 31 deduct reasonable disposition divestiture requirements donated property education course taught Effective Date excess business holdings exempt trust Explanation of Provision fair market value gain or loss gas properties gross national product indexed assets individual retirement account inflation adjustment inflation occurring institution of higher instructor temporarily employed interest investment ISIP justment limited partner limited partnership oil and gas ordinary income passenger automobile physical or biological Pomar Foundation postsecondary vocational education present law private foundation real property special rule tax-qualified pension taxpayer may deduct tion trade or business unrelated business income unrelated trade vocational education courses vocational education instruction vocational education programs